The mediating effect of transparency in the relationship between corporate social responsibility and corporate reputation

• Main Authors: Elisa Baraibar-Diez, Ladislao Luna Sotorrío
• Format: Article
• Language: English
• Published: Fundação Escola de Comércio Álvares Penteado 2018-01-01
• Series: Revista Brasileira de Gestão De Negócios
• Subjects: Transparency; mediating effect; corporate social responsibility; corporate reputation
• Online Access: https://rbgn.fecap.br/RBGN/article/view/3600/pdf

Purpose – This study attempts to shed light on the relationship between the implementation of corporate social responsibility (CSR) actions and the creation of corporate reputation. We go further and wonder which is the role of transparency – a step beyond disclosure – in that relationship. Design/methodology/approach – A structural equations model using the statistical package lavaan in R is applied to 22 Spanish listed companies during the period 2002-2015. Findings – The proposed model shows that transparency mediates the path between corporate social responsibility and corporate reputation. Originality/value – This paper highlights the importance of transparency beyond disclosure since information aims to meet certain criteria such as relevance, understandability and timeliness. A new measurement for transparency analyzed its mediating effect in the relationship between corporate social responsibility and corporate reputation.